This publication contains illustrative disclosures for companies preparing Tier 1 general purpose financial statements for financial reporting periods ending on or after 31 December 2023 and also outlines the key financial reporting considerations for the December 2023 reporting season.
This publication assists entities with public accountability and those choosing to prepare Tier 1 financial statements with an illustrative guide when developing their own disclosures for the December 2023 reporting season.
The publication also provides an easy-to-read and focused summary of key considerations for the December 2023 reporting season, including our popular ‘What’s new in financial reporting’ analysis.
The publication has the following sections:
Download the publication to learn more.